SELAS PHARMACIE DE L'EGLISE : revenue, balance sheet and financial ratios

SELAS PHARMACIE DE L'EGLISE is a French company founded 14 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in VILLEMANDEUR (45700), this company of category PME shows in 2018 a revenue of 3.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SELAS PHARMACIE DE L'EGLISE (SIREN 751422932)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 3 247 530 € 3 321 950 € 3 312 052 €
Net income 1 623 549 € 157 344 € 145 903 € 144 536 € 160 395 € 263 302 € 143 985 € 141 306 € 58 807 €
EBITDA N/C N/C N/C N/C N/C N/C 232 825 € 240 767 € 228 406 €
Net margin N/C N/C N/C N/C N/C N/C 4.4% 4.3% 1.8%

Revenue and income statement

In 2025, SELAS PHARMACIE DE L'EGLISE generates positive net income of 1.6 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 59 k€ -> 1.6 M€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 623 549 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 183%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

182.584%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

31.591%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

19.2%

Solvency indicators evolution
SELAS PHARMACIE DE L'EGLISE

Sector positioning

Debt ratio
182.58 2025
2023
2024
2025
Q1: 13.71
Med: 49.76
Q3: 129.07
Average +9 pts over 3 years

In 2025, the debt ratio of SELAS PHARMACIE DE L'EGLISE (182.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.59% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.71%
Q3: 72.08%
Average -10 pts over 3 years

In 2025, the financial autonomy of SELAS PHARMACIE DE L'EGLISE (31.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

101.502

Liquidity indicators evolution
SELAS PHARMACIE DE L'EGLISE

Sector positioning

Liquidity ratio
101.5 2025
2023
2024
2025
Q1: 131.03
Med: 182.29
Q3: 258.7
Watch

In 2025, the liquidity ratio of SELAS PHARMACIE DE L'EGLISE (101.50) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
SELAS PHARMACIE DE L'EGLISE

Positioning of SELAS PHARMACIE DE L'EGLISE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of SELAS PHARMACIE DE L'EGLISE is estimated at 25 790 268 € (range 17 501 398€ - 40 468 483€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2025
277 transactions
17501k€ 25790k€ 40468k€
25 790 268 € Range: 17 501 398€ - 40 468 483€
NAF 5 année 2025

Valuation method used

Net Income Multiple
1 623 549 € × 15.9x = 25 790 269 €
Range: 17 501 398€ - 40 468 483€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SELAS PHARMACIE DE L'EGLISE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SELAS PHARMACIE DE L'EGLISE

What is the revenue of SELAS PHARMACIE DE L'EGLISE ?

The revenue of SELAS PHARMACIE DE L'EGLISE in 2018 is 3.2 M€.

Is SELAS PHARMACIE DE L'EGLISE profitable?

Yes, SELAS PHARMACIE DE L'EGLISE generated a net profit of 1.6 M€ in 2025.

Where is the headquarters of SELAS PHARMACIE DE L'EGLISE ?

The headquarters of SELAS PHARMACIE DE L'EGLISE is located in VILLEMANDEUR (45700), in the department Loiret.

Where to find the tax return of SELAS PHARMACIE DE L'EGLISE ?

The tax return of SELAS PHARMACIE DE L'EGLISE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SELAS PHARMACIE DE L'EGLISE operate?

SELAS PHARMACIE DE L'EGLISE operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.